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Jason,
Glad you covered these guys 'cause they are movers in this industry. I bought the Bifrost DAC in January, and absolutely loved it. When the Wadia 121 was announced, I ordered that, thinking the Bifrost was a good USB DAC for $450, but the Wadia would surely be better. Boy, was I wrong...over the two months it took for my Wadia to arrive the Bifrost got better and better and better. It got to be so good that I would likely not have ordered the Wadia if I had known how good the Bifrost was going to end up being (the Bifrost needs a good 100 hours of burn-in, and 300+ hours to fully come on song...). Owning the two for a week, I can safely say the $399/$450 Bifrost gives the $1300 Wadia 121 a real run for it's money.
I sold my Bifrost to an audio buddy who absoluetely loves it, and raves about it every time I see him. I just nod my head knowingly...
Cheers,
Stephen